Almadar A finance system is only as reliable as the access and change management controls underneath it, and those are the controls an ITGC review tests.
This sits close to cyber and digital risk advisory, which looks at protection from external attack. An ITGC review asks whether the internal controls governing access and change can be relied on. A risk control matrix often depends heavily on sound ITGCs, because many of its controls run inside systems.
The three core areas of ITGC
Access management: do the people who can act in a system match current roles and responsibilities? Change management: are system changes tested and approved before going live, instead of being pushed straight to production? IT operations: backup discipline, job scheduling and incident handling when something goes wrong.
Why this matters even if your cyber posture looks sound
A company can have strong external defenses and still have weak internal IT controls. An employee who left months ago may still have active system access. A finance system change may go live untested and quietly break a reconciliation that nobody notices for several reporting periods. These risks differ from an external attack but can damage financial reporting integrity just as much.
Connecting to ERP-specific controls
For companies running SAP or similar systems, an ITGC review overlaps with SAP GRC work. It often surfaces the same access and segregation issues that a GRC implementation is designed to prevent from recurring.
What the final report looks like
Each finding comes with its business impact and a practical remediation step, so your internal team can act on it without translating technical language first. The remediation list is prioritized, with urgent access risks separated from lower-impact process gaps that can be scheduled more gradually.